Reporting Scope and Boundary
GRI G4 Guidelines emphasise the “materiality” of each aspect under review, and encourage organisations to report on aspects which have greater impact on themselves and their stakeholders. In order to identify these aspects, we have been holding stakeholder engagement exercises every year since 2013-14. We have invited various groups of stakeholders in stages to explore their concerns about our work[2]. This year, we strengthened the participation of two groups, “consultants” and “the general public”, and collected and analyzed their views through focus group meetings and surveys[3].
Material Aspects Assessment Process
- Inviting consultants and the general public to raise their concerns
- Collecting stakeholders’ views through focus group meetings and surveys[4]
- Identifying material aspects
- Validating material aspects and boundaries
[2] G4-25
[3] G4-24
[4] G4-26
During this process, we invited stakeholders to rate DSD’s sustainability issues according to their level of concern, thereby arriving at a list of topics. Having collated all views, the material aspects derived were submitted to DSD’s senior management and the sustainability reporting team for final review and validation[5]。
The material aspects and boundaries covered in the Report are tabulated below[6]:
| Category | Material Aspects[7] | Boundaries [8] | |
|---|---|---|---|
| Operations of DSD | Operations of Our Major Consultants and Contractors | ||
| Environmental | Ecological Conservation | ✔ | ✔ |
| Energy Management | ✔ | ✔ | |
| Effluents and Waste Treatment | ✔ | ✔ | |
| Odour Management | ✔ | ||
| Use of Materials | ✔ | ✔ | |
| Water Resources Management | ✔ | ||
| Transport | ✔ | ||
| Economic | Financial Performance | ✔ | |
| Indirect Economic Impacts | ✔ | ||
| Procurement Practices | ✔ | ||
| Social | Results of Surveys Measuring Customer Satisfaction | ✔ | |
| Occupational Safety and Health | ✔ | ||
| Internal Communication Channel | ✔ [9] | ||
The Report covers material Aspects arising from operations of DSD’s offices and facilities, as well as our major consultants and contractors [8]. DSD has made every effort to ensure the accuracy of all data and information provided herein, however parts of them had to be obtained from relevant parties that are beyond our direct remit.
[5] G4-18
[6] G4-27
[7] G4-19
[8] G4-20, G4-21
[9] G4-23 Newly covered in this Report
